[CBSE] Q 45 solution Rectification of Errors TS Grewal Class 11 (2023-24)

Are you looking for the solution to Question number 45 of the Rectification of Errors of TS Grewal Book class 11, 2023-24 CBSE Board?

Trial Balance of a bookkeeper shows an excess of debits over credits by ₹ 261. This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors were discovered:

(i) A credit item of ₹ 340 has been debited to a Personal Account as ₹ 439.

(ii) A sum of ₹ 625 written off from fixtures as depreciation has not been posted to the depreciation Account.

(iii) ₹ 9,000 paid for furniture bought have been charged to the Purchases Account.

(iv) A discount allowed to a customer has been credited to his as ₹ 145 in place of ₹ 154.

(v) A sale of ₹ 594 was posted as ₹ 495 in the Sales Account.

(vi) The total of Returns Inward Book has been added ₹ 10 Short.

Pass the Journal entries to correct these errors and prepare the Suspense Account.

[Total of Suspense Account – ₹ 896.]

Solution:-

Following is the list of all unsolved Practical questions of Rectification of Errors chapter TS Grewal

S.N	Solutions
1	Question – 1
2	Question – 2
3	Question – 3
4	Question – 4
5	Question – 5
6	Question – 6
7	Question – 7
8	Question – 8
9	Question – 9
10	Question – 10

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37
38	Question – 38
39	Question – 39
40	Question – 40

S.N	Solutions
41	Question – 41
42	Question – 42
43	Question – 43
44	Question – 44
45	Question – 45
46	Question – 46
47	Question – 47
48	Quesiton – 48